SREEVALSOM RESIDENCY vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/25142/2021HC KeralaKLHC01063239202112 November 2021Bench: HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS3 pages

AI SummaryPartly Allowed

What did the High Court hold?

The High Court directed the 2nd respondent (Commissioner of Income Tax (Appeals)) or the competent authority to consider and pass orders on the stay petition (Ext.P3) within a period of three months from the date of receipt of a copy of the judgment. Until a decision is taken on the stay petition, all coercive proceedings against the petitioner were ordered to be kept in abeyance. The writ petition was disposed of with this direction. No specific finding was made on the merits of the assessment order or the appeal itself, as the focus was on the procedural aspect of the stay petition.

What were the facts?

The petitioner, Sreevalsom Residency, is aggrieved by an order of assessment for the assessment year 2015-16. They have filed an appeal before the Commissioner of Income Tax (Appeals) and a petition for stay of proceedings. The petitioner apprehends coercive action before their stay petition is considered. Consequently, they have filed this writ petition seeking appropriate directions. The writ petition was filed before the High Court of Kerala at Ernakulam.

What were the issues?

1. Whether the petitioner is entitled to a direction for the expeditious disposal of their stay petition pending before the Commissioner of Income Tax (Appeals)? Assessee's Contention: The petitioner argues that they are facing potential coercive proceedings and that their stay petition needs to be considered promptly to avoid undue hardship. They seek a direction from the High Court to the appellate authority to decide the stay petition. Revenue's Contention: The judgment does not record any specific contentions made by the revenue regarding the issues raised by the petitioner. The court proceeded to pass an order based on the submissions made by the petitioner's counsel and the respondents.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 12TH DAY OF NOVEMBER 2021 / 21ST KARTHIKA, 1943 WP(C) NO. 25142 OF 2021 PETITIONER : SREEVALSOM RESIDENCY, 103A, 103B, 103C, MC ROAD, KALADY, ERNAKULAM-686 574, REPRESENTED BY ITS DIRECTOR ARUN RAJ PILLAI. BY ADVS. S.MUHAMMED HANEEFF DIVYA RAVINDRAN T.SAILESH KUMAR RESPONDENTS : 1 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTER CIRCLE, AAYAKAR BHAVAN, KARBALA JUNCTION, KOLLAM - 691 001. 2 THE COMMISSIONER OF INCOME TAX (APPEALS)-III, 28/243, POORNIMA, PANAMPILLY NAGAR, COCHIN-682 036. SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 25142 OF 2021 2 BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C) No. 25142 of 2021 ---------------------------------------- Dated this the 12th day of November, 2021 JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2015-16, petitioner has preferred an appeal before the 2nd respondent, a copy of which is produced as Ext.P2. A petition for stay of proceedings pursuant to the assessment order has also been filed as Ext.P3. Petitioner apprehends coercive proceedings to be effected even before the petition for stay is considered. Hence this writ petition. 2. Having considered the submissions of the counsel for the petitioner as well as the respondents, I am of the opinion that this writ petition itself can be disposed of with a direction. 3. Accordingly, there will be a direction to the 2nd respondent or the competent authority to consider and pass orders on Ext.P3 stay petition, within a period of three months from the date of receipt of a copy of this judgment. Till such a decision is taken, all coercive proceedings against the petitioner shall be kept in abeyance.

The writ petition is disposed of as above. Sd/- BECHU KURIAN THOMAS JUDGE RKM

WP(C) NO. 25142 OF 2021 3 APPENDIX PETITIONER'S EXHIBITS : P1 : COPY OF THE ASSESSMENT ORDER DATED 28.09.2021 PASSED BY THE 1ST RESPONDENT FOR AY-2015-16 ALONG WITH DEMAND NOTICE AND COMPUTATION STATEMENT. P2 : COPY OF THE MEMORANDUM OF APPEAL DATED 20.10.2021 FOR AY-2015-16, E-FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P3 : COPY OF THE STAY PETITION DATED 22.10.2021 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2015-16

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